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CHARITY REVIEW
Issued: December 2019 Expires: December 2021

Greater Niagara Frontier Council, Boy Scouts of America

Accredited Charity
Accredited Charity

Meets Standards
(716) 891-4073
2860 Genesee Street
Buffalo, NY, 14225
https://www.wnyscouting.org
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Standards For Charity Accountability

Governance

  1. Board Oversight
  2. Board Size
  3. Board Meetings
  4. Board Compensation
  5. Conflict of Interest

Measuring Effectiveness

  1. Effectiveness Policy
  2. Effectiveness Report

Finances

  1. Program Expenses
  2. Fundraising Expenses
  3. Accumulating Funds
  4. Audit Report
  5. Detailed Expense Breakdown
  6. Accurate Expense Reporting
  7. Budget Plan

Fundraising & Info

  1. Truthful Materials
  2. Annual Report
  3. Website Disclosures
  4. Donor Privacy
  5. Cause Marketing Disclosures
  6. Complaints

Greater Niagara Frontier Council, Boy Scouts of America meets the 20 Standards for Charity Accountability.

Stated Purpose:
The mission of the Boy Scouts of America is to prepare young people to make ethical and moral choices over their lifetimes by instilling in them the values of the Scout Oath and Law.

Year, State Incorporated:
1966, NY

Also Known As:
BSA-GNFC

The Greater Niagara Frontier Council of the Boy Scouts of America operates the following programs for youth and adult volunteers:

Cub Scouts - Home-based family program for youth ages 5 through 10. Cub Scouts lets kids have fun while teaching them skills that will help them later on.
Scouts BSA - A character education program that is peer led with the counsel of trained adult leaders, for youth ages 11 through 17.
Venturing- A program for young men and women ages 14 through 20 to provide positive experience through youth-run activities that help them pursue their special interests, grow by teaching others, and develop leadership skills.
Sea Scouting- A program for young men and women ages 14 through 20 that provides positive experiences through practice in water safety, boating skills, outdoor, social, service experiences, and knowledge of our maritime heritage.
Exploring - A co-ed program for young men and women ages 14 through 20 that provides hands on, career based experience to help prepare them to become responsible caring adults.

For the year ended December 31, 2018, Greater Niagara Frontier Council, Boy Scouts of America's program expenses were:

Program Services $1,571,367
Total Program Expenses $1,571,367

Chief Executive
Russell Etzenhouser, Scout Executive

Chair of the Board
Darlene Sprague

Chair's Profession / Business Affiliation
Retired

Board Size
40

Method(s) Used:
Direct mail appeals, Invitations to fund raising events, Print advertisements (newspapers, magazines, etc.), Television, Radio, Grant proposals, Internet, Planned giving arrangements, Cause-related marketing (affinity credit cards, consumer product sales, etc.), Membership appeals

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on Greater Niagara Frontier Council, Boy Scouts of America's audited financial statements for the year ended December 31, 2018.

Source of Funds
Legacies and bequests with donor restrictions $831,169
Camping revenue $552,978
Product sales, less costs and commissions paid $329,744
Fundraising events, net of direct costs $176,664
Other $148,661
Activities revenue $128,410
Friends of Scouting $102,407
Project contributions $73,750
Contributions with donor restrictions $65,489
Investment return, net $61,127
Other direct support $48,258
United Way $33,311
Other direct support with donor restrictions $25,890
Fees from government agencies $22,150
Fundraising events with donor restrictions $21,000
Foundations and trusts with donor restrictionsq $8,600
Legacies and bequests $7,924
Foundations and trusts $5,679
Change in split interest agreement $-2,865
Gain on investments, net $-174,252
Total Income $2,466,094

Programs: 78% Fundraising: 8% Administrative: 12%

Total Income $2,466,094
Total expenses: $2,016,244
  Program expenses $1,571,367
  Fundraising expenses $165,720
  Administrative expenses $240,893
  Other expenses $38,264
Income in Excess of Expenses $449,850
Beginning Net Assets $5,338,614
Other Changes In Net Assets $0
Ending Net Assets $5,788,464
Total Liabilities $414,524
Total Assets $6,202,988

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.

This report is not to be used for fundraising or promotional purposes.

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Report completed by:
BBB of Upstate New York